Miller and Sons' static budget for 9,900 units of production includes $35,000 for direct materials, $53,600 for direct labor, variable utilities of $8,000, and supervisor salaries of $14,500. A flexible budget for 12,300 units of production would show

Round your final answer to the nearest dollar. Do not round interim calculations.

a.total variable costs of $111,100

b.the same cost structure in total

c.direct materials of $43,485, direct labor of $66,594, utilities of $9,939, and supervisor salaries of $14,500

d.direct materials of $43,485, direct labor of $66,594, utilities of $9,939, and supervisor salaries of $17,400